Accounting Essays

Benefits of Activity – Based Costing, ABC

Example essay. Published: 1st Jan 2015

Activity Based Costing (ABC) is an accounting method that assigns costs to activities according to their use of resources, rather than products or services. This enables resources and other related co ...

Benefits of Auditing Theory and Sufficiency of Audit Evidence

Example essay. Published: 8th Feb 2020

Table of Contents Part 1 Question A: Explain how auditing theory might give useful insight into the practice of auditing. Your answer should refer to the postulates and concepts of audit ...

Benefits of DuPont Analysis

Example essay. Published: 1st Jan 2015

The dynamic environment of the world today suggests that one should be apt enough to apply his skills immanent to a system and also external with respect to credit management function. These functions ...

Benefits of using Cost Volume Profit analysis

Example essay. Published: 19th Dec 2016

Cost Volume Profit Analysis Table of Contents Introduction CVP analysis and decision making Relationship between revenues, costs, profits and volume Fixed vs. variable costs Break even analysis: Marg ...

British Airways: SWOT and Porter’s Five Analysis

Example essay. Published: 25th Apr 2018

Before establishing an analysis of the financial performance of British Airways, and stating the main reasons as to why this organization has been chosen as the proposed case study of this report, the ...

BT Group: Financial Performance Analysis

Example essay. Published: 13th Jun 2018

BT Group (BT) is the leading UK company providing landline telecommunication services and equipment. It also had the mobile telecommunication business which was subsequently sold as MMO2. After the s ...

Budget and Account Management of Restaurant | Case Study

Example essay. Published: 24th Apr 2018

Traditions Ltd   Question One. Marginal costing, Comparison between Traditions Ltd Marginal costing for all departments and without the restaurant department; Without the restaurant, the store is pro ...

Budget Information Problem Based In Metroline Travel Engineering Accounting Essay

Example essay. Published: 1st Jan 2015

This report outlines a budget information problem based in Metroline Travel engineering and logistical function. The report also presents a discussion and analysis of a budget information problem with ...

Budgetary Control: Advantages and Disadvantages

Example essay. Published: 25th Apr 2018

Budget and budgetary control are the two most important aspects of any business. The budgetary control acts as a complimentary aspect to budget and works and in hand. Budget can e termed as an account ...

Budgetary Slack As A Management Control Mechanism Accounting Essay

Example essay. Published: 1st Jan 2015

Introduction Budgeting control system is one of the popular mechanisms in the management control systems that have undergone significant shifts of emphasis in both literature and practices. Budget sla ...

Budgeting And Budgeting Constraints Accounting Essay

Example essay. Published: 1st Jan 2015

A budget is a quantitative or monetary plan for a period of time that aids the effective and efficient management of resources, by encouraging the effective planning, controlling, organising and contr ...

Budgeting as a Performance Management Technique

Example essay. Published: 17th Jul 2018

“Financial measures are inadequate for guiding and evaluating organisations’ trajectories through competitive environments.” Kaplan and Norton (1996: 24) In the introductory quotation, Kaplan a ...

Budgeting Process and Performance Analysis of Vershire

Example essay. Published: 24th Apr 2018

Company Description and Background Vershire Company is a diversified packaging corporation with various large divisions. Its most prominent segment; the Aluminum Can division, is one of the largest ...

Budgeting Slack Kills All Benefits Of Budgeting Accounting Essay

Example essay. Published: 1st Jan 2015

In an organization when a manager is responsible for planning incomes and expenses for the a future period, they can plan income very low and expenses very high so that this amounts gets approved by ...

Business Requirements for Accounting Software

Example essay. Published: 8th Feb 2020

EUREKA LIMITED Executive Summary Eureka limited is a family own business. They run the business of supplying beverages at several pubs, supermarkets, and other different busines ...

Cadbury Company An Analysis of Financial Statements

Example essay. Published: 1st Jan 2015

This analysis is to examine the performance of Cadbury in 2007 and 2008 from their financial statements which are shown below. There is a significant improvement in Cadbury’s confection revenues ...

Calculation Of Finance Lease Straight Line Method Finance Charge Accounting Essay

Example essay. Published: 1st Jan 2015

Total lease payment = 5*6000= 30000 (Less) Market Price of asset = 22000 8000 Allocation of finance charge: = Finance charge = 8000/5 = 1600 No: of years Depreciation: = Market Value =22000/5= 4400 Us ...

Calculation Of Traditional Costing Method Accounting Essay

Example essay. Published: 1st Jan 2015

The objective of doing this Cost Accounting Assignment is to understand how to do a proper calculation of traditional costing method and the Activity-based Costing. It is important to have this basic ...

Can the Tax Industry Be Self-regulated?

Example essay. Published: 24th Apr 2018

Tax Summative: Critically discuss the assertion that the tax industry cannot be trusted to regulate itself. Introduction, how is UK Tax Industry regulated? HMRC What ways have HMRC been successful ...

Capital Budgeting Techniques in Asset Investments

Example essay. Published: 16th Jul 2018

Title: In practice asset investments are determined by using capital budgeting techniques – discuss using examples in real organisations Capital budgeting decisions are important because they affec ...

Capital budgeting techniques: Sensitivity and Scenario analysis

Example essay. Published: 17th Oct 2016

Graphically show and explain the following terms, how you could link them to capital budgeting techniques in your decision making (1000 words) Sensitivity analysis Scenario analysis Sensitivity Ana ...

Capital management of Tesco

Example essay. Published: 1st Jan 2015

Section B Introduction In this assignment, I will write a report assessing the working capital management of Tesco. I will identify and explain the main component of the working capital and carry ou ...

Career planning incorporates is long and short term goals

Example essay. Published: 1st Jan 2015

The perfect career is not a standard of living .it’s a state of mind and state of being. In the perfect job I’m applying the talent I enjoy most to an interest I’m passionate about i ...

Carrefours Measurement Of Strategic Objectives Accounting Essay

Example essay. Published: 1st Jan 2015

> Now Strategic Management Accounting or say SME has been distinct as “a form of management accounting where emphasis is placed on data which relates to attributes external to the company, in ad ...

Carrolls Pyramid Of Corporate Social Responsibility Model Accounting Essay

Example essay. Published: 1st Jan 2015

In the past, the common perception of a business responsibility was to maximize their firm’s profit. This is because businesses were perceived to always put the shareholder interests first. Howe ...

Case Study: Audit Processes of a Computer Company

Example essay. Published: 24th Apr 2018

Introduction Internal auditing is a consulting activity on a company that is independent. It aims at helping a company/ form evaluate its managerial system, identify issues in the firm and control t ...

Cash flow accounting, accrual accounting, which ones better

Example essay. Published: 1st Jan 2015

It is argued occasionally, cash flow accounting or accrual accounting which one that can be provided better information for users. Leading to the primary basis on which the financial results of compan ...

Cash Flow Management and Forecasting | Case Study

Example essay. Published: 17th Jul 2018

Cash flow management Cash flow management is the process of monitoring, analyzing and adjusting business’ cash flows[1]. “Cash is king” is the often heard business cliché, yet it is borne ou ...

Cash Flow Statements: Indirect Method

Example essay. Published: 17th Jul 2018

a) International Accounting Standard 7 (IAS 7) lays down the standards expected by companies when presenting information about changes in cash or cash equivalents. Under IAS 7, a company is required ...

Causation of Fraud and Corruption in the Public Sector

Example essay. Published: 8th Feb 2020

Impact of Cashgate Corruption Scandal in Malawi – a Qualitative Analysis ABSTRACT This study analyses the causes of Fraud and corruption in the public sector. Specifically, th ...

Challenges Facing Financial Management in Schools

Example essay. Published: 24th Apr 2018

The challenges and solutions of financial management in colleges and universities in the era of big data and Internet Abstract- With the development of Internet information technology, public finan ...

Changes to the Role of the Management Accountant

Example essay. Published: 24th Apr 2018

Using appropriate academic literature, critically evaluate the argument that the role of the management accountant has changed in recent years from traditional accounting functions to that of a strate ...

Changing In The Role Of Management Accountant Accounting Essay

Example essay. Published: 1st Jan 2015

Abstract This essay gives an overview of the changing role of management accountant and the management accounting practices. An idea of how these changes were developed and the factors behind the chan ...

Chartered Financial Analyst Code of Ethics

Example essay. Published: 23rd Sep 2019

Abstract As a CFA, a Chartered Financial Analyst, Harry Markham’s profession and designation requires he provide sound investment consulting services to trustees and administrators of ...

Cima Defines Management Accounting As The Process Of Identification Accounting Essay

Example essay. Published: 1st Jan 2015

Accounting is the methodical or precise recording, reporting, and assessment of financial deals and transactions of a business. Accounting also involves the preparation of statements or declarations c ...

Colombia’s Generally Accepted Accounting Principles Analysis

Example essay. Published: 25th Apr 2018

Columbian GAAP According to the Constitution of Colombia, only Congress has the authority to issue generally accepted accounting principles. Through legislation, however, Congress can delegate this a ...

Compare The Activity Based Costing Abc With Traditional Costing Accounting Essay

Example essay. Published: 1st Jan 2015

1. Introduction The objective for this assignment is to compare the Activity-based costing (ABC) with traditional costing. Andrade, Filho, Maia and Qassim (1997) found out that Activity-based costing ...

Comparing 2005 Annual Reports for Goldman Sachs and Close Brothers

Example essay. Published: 24th Jul 2018

International Financial Accounting – Comparison of the Annual Reports 2005 of Goldman Sachs and Close Brothers ...

Comparing Accelerated Depreciation And Straight Line Method Accounting Essay

Example essay. Published: 1st Jan 2015

Depreciation is the term used in accounting, economics and finance to spread the cost of an asset over the span of several years. Depreciation is the reduction in the value of an asset due to the usag ...

Comparison Of Financial And Management Accounting Accounting Essay

Example essay. Published: 1st Jan 2015

Introduction Financial accounting and management accounting play an important part in accounting information system .They co-exist in enterprise production and operation of management, constituting th ...

Comparison of Financial Reporting Systems

Example essay. Published: 13th Jun 2018

Comparison of financial reporting systems: UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems wi ...

Comparison of Taxation in the UK and Bangladesh

Example essay. Published: 25th Apr 2018

Introduction Taxation: It is concerned with the tradition of a countries government acquiring monetary fund from its countries populace in order for them to fund their public services. [1] For instan ...

Comparison of Traditional and Activity-Based Costing Systems

Example essay. Published: 24th Apr 2018

 Introduction: It is paramount for all types of firms to invest into a costing system. Cost management enables a firm for continued progression to enable its budget to be more vigorous and ultimate ...

Computerised Accounting Information System Analysis

Example essay. Published: 24th Apr 2018

The purpose of this report is to discuss how effective the computerized accounting information system will benefit a business that is expanding in expenditure, revenue and other key areas of business. ...

Concept of Prudence in Accounting and Financial Reporting

Example essay. Published: 8th Feb 2020

“Prudence in accounting and financial reporting has a long-established track record. There is a considerable debate about whether International Financial Reporting Standards (IFRS), as the key ...

Concepts and Features in Bookkeeping

Example essay. Published: 24th Apr 2018

1. Name two (2) business needs relating to bookkeeping Business needs will vary according to what type of business it is. Accurate recording and maintenance of transactions is a business need relati ...

Concepts in Accounting and Developing Financial Statements

Example essay. Published: 25th Apr 2018

There are likely to be various user groups with an interest in a particular organisation, in the sense of needing to make decisions about that organization. User group Competitors – they use fo ...

Concepts in Creative Accounting

Example essay. Published: 13th Jun 2018

Creative Accounting is usually depicted as a smeared subject and hence considered as an adverse deed. It is quite common that as and when the words “Creative Accounting” are indicated, the thinki ...

Concepts of Accounting for Goodwill | Literature Review

Example essay. Published: 25th Apr 2018

Accounting Goodwill Treatment Introduction Arnold, J., Egginton, D., Kirkham, L., Macve, R. and Peasnell, K., ‘Theoretical Considerations’, in Goodwill and Other Intangibles, The Research Board, L ...

Conceptual Framework And Why Is It Needed Accounting Essay

Example essay. Published: 1st Jan 2015

According to FASB, the conceptual framework is a coherent system of interrelated objectives and fundamental concepts that prescribes the nature, function, and limits of financial accounting and report ...

Conceptual Framework in Accounting Board

Example essay. Published: 16th Jul 2018

Introduction A conceptual framework has its basis in a set of concepts. These concepts are linked to a system of methods, behaviors, functions, relationships and objects. The conceptual framework for ...

Conflicts of Interest in Auditing and Consulting

Example essay. Published: 24th Jul 2018

Conflicts of interest: how can the provision of consulting and advisory services be consistent with the requirements of auditor independence? One of the key issues identified as a cause of the Enron ...

Construction of Investment Portfolio

Example essay. Published: 16th Jul 2018

To: Mr Bernard Riemann From: Investment Manager Date: 28 November 2007 Subject: Construction of Investment Portfolio Overview: The investment portfolio recommended is based on the discussion with you ...

Contemporary Concepts of Innovation and Organisation Changes

Example essay. Published: 24th Apr 2018

INNOVATION AND CHANGE MANAGMENT Q1. Describe contemporary concepts of innovation and organisational change. Ans. The concept of changing an idea or invention into a valuate service that create value ...

Contemporary relevance of Porter’s Five Forces to corporate strategy

Example essay. Published: 1st Jan 2015

Introduction Porter’s Five Forces introduced back in 1979 by Michael E. Porter from Harvard University in his first book “Competitive Strategy”. It becomes international best seller, ...

Content Of Professional Ethics For Accountants Accounting Essay

Example essay. Published: 1st Jan 2015

Introduction Code of professional conduct for accountants, is the basic content of professional ethics for accountants, which the accountants should follow in the occupation activity and is used to ad ...

Controllability Principle in Responsibility Accounting

Example essay. Published: 24th Apr 2018

One underlying concept of the traditional management control system is the responsibility accounting. It is viewed as an important feature because it permits the ease of decentralization in M-form org ...

Corporate Budgeting Systems: Overview and Analysis

Example essay. Published: 24th Apr 2018

Joo Hee Kim Accounting and Financial Management Budgeting is the Process of expressing quantified resource requirements (amount of capital, amount of material, number of people) into time-phased ...

Corporate Governance A Case study on Apple Inc

Example essay. Published: 1st Jan 2015

The PC manufacturer and the operating system markets are the main revenues sources of Apple Inc. The gross profit margin of Apple has been increasing over the years; in 2009 (Q4) rose by nearly 2%. Ma ...

Corporate Governance Failures And Scandals In Recent History Accounting Essay

Example essay. Published: 1st Jan 2015

In this essay, we are going to contemplate law, which is one of the most fundamental jurisdictional areas at present. Value will be given to the unraveling of the significant area of company law. One ...

Corporate Reporting Case Study Diageo plc

Example essay. Published: 1st Jan 2015

1. Information about the company Diageo, formed in 1997, from the merger of Guinness PLC and Grand Metropolitan PLC, is a multinational company, trading in over 180 markets across the world, listed on ...

Corporate Social Responsibility (CSR) in the Mauritius

Example essay. Published: 24th Apr 2018

CSR is not so new in the history of Mauritius. A Mauritian company’s engagement in CSR initiatives dates back to 20 years ago, which took place at varying points in time. Some 25% of companies ...

Corporate Social Responsibility In Mauritius Accounting Essay

Example essay. Published: 1st Jan 2015

ABSTRACT The purpose of this study is to scrutinize the current practice of CSR that firms in the financial sector and the tourism sector, more precisely banks and hotels, have to engage themselves in ...

Corporation tax and tax avoidance essay

Example essay. Published: 17th Oct 2016

After the financial crises, the public has started to raise their attentions to the tax avoidance of some of the Global firms, such as Starbucks, Google and Amazon. These companies have a huge busine ...

Cost Control Definition And Management Accounting Essay

Example essay. Published: 1st Jan 2015

A good knowledge about costs is vital in order to better understand what cost control is about. Authors have defined costs in different ways. The definition of cost was the money that was to be spen ...

Cost Control in Food and Beverage Companies

Example essay. Published: 25th Apr 2018

Product oriented companies create a production budget which estimates the number of units that must be manufactured to meet the sales goals. The production budget also estimates the various costs invo ...

Cost Volume Profit (CVP) Analysis Applications

Example essay. Published: 16th Jul 2018

1. Introduction The use of Cost Volume Profit (CVP) Analysis depends upon a number of clear assumptions, for its application in resolving problems, simplifying complexities and aiding decision-making ...

Cost Volume Profit Analysis: Advantages and Disadvantages

Example essay. Published: 13th Jun 2018

“Cost Volume Profit Analysis is not appropriate in an environment where companies produce many diverse products”. Cost volume profit analysis is the study of the effects of output volume on reven ...

Cost-volume-profit Analysis Benefits and Limitations

Example essay. Published: 8th Feb 2020

ABSTRACT It is widely accepted that Cost-Volume-Profit Analysis has been a phenomenon recently, and it uses in not only accounting but also economics, finance and manufacturing because t ...

Costing and Budgeting Case Study

Example essay. Published: 24th Apr 2018

Accounting is a key success of a business, but the word accounting is more sophisticated. Almost every business, before dealing any project or any other important function, should design an appropriat ...

Costing and Budgeting within management accounting

Example essay. Published: 1st Jan 2015

As part of business studies, we must need to have knowledge on this subject. Today business environment are very dynamic, competitive and even complex and in order to survive and run a business succe ...

Costing methods, variance analysis and continuous improvement

Example essay. Published: 19th Dec 2016

Costing Methods Assignment 1 – Cost Accounting DBSM703 – Business Financial Principles and Techniques 13 November 2014 Marginal Costing and Absorption Costing (Questions 1&2) Definition.Mar ...

Critical accounting theory

Example essay. Published: 1st Jan 2015

Introduction There are several reasons there is no one universally accepted theory of accounting. The reasons are of two sorts. The first is philosophical. The second is practical. This essay disc ...

Critical Analysis of Strategic Management Accounting (SMA)

Example essay. Published: 25th Apr 2018

This essay presents a critical analysis of strategic management accounting and the roles of management accountants in it. The starting point for this analysis is the argument presented by Cadez and ...

Critical and Significant Accounting Policies

Example essay. Published: 25th Apr 2018

After Enron’s scandal, accounting world underwent dramatic changes. Lots of acts were proposed or released. On May 10, 2002, the Securities and Exchange Commission (which is SEC) proposed a docu ...

Critical Reflection On Corporate Social Responsibility Projects Accounting Essay

Example essay. Published: 1st Jan 2015

The aim of this paper is to provide a critical reflection considering the ethical point of view of the CSR projects which companies are increasingly launching with the global emerging trend of corpora ...

Critical Review Determination Of Accounting Standards Accounting Essay

Example essay. Published: 1st Jan 2015

Ross L. Watts and Jerold L. Zimmerman explore factors that motivate companies in lobbying on accounting standards and examine whether their opinion on certain standards are associated with their size. ...

Criticism Of Traditional Costing System Accounting Essay

Example essay. Published: 1st Jan 2015

The traditional costing can be divided into absorption costing and marginal costing. The main differences between these two costing methods are the treatment of fixed cost. Normally, the absorption co ...

Cultural Influences on Accounting and Its Practices

Example essay. Published: 17th Jul 2018

1. Introduction Recent research in comparative accounting has led to a number of interesting theories and models that have attempted to analyse the causal factors behind the evolution of dissimilar a ...

Current Purchasing Power Accounting Accounting Essay

Example essay. Published: 1st Jan 2015

Accounting theory is a set of basic assumptions, definitions, principles, and concepts surrounding the accounting rule. It includes the reporting of accounting and financial information to relevant or ...

Customer Service Bench Marking: Hotel Analysis

Example essay. Published: 25th Apr 2018

A) Customer Service Bench Marking The Old Ground Hotel Built in the early part of the 18th Century as a private dwelling and a hotel since 1895. The Old Ground has played its part in the Republic ...

Dangers of Escalation of Commitment in Accounting

Example essay. Published: 25th Apr 2018

This report analyses the issue of escalation of commitment to a course of action from the perspective of the pharmaceutical industry. Escalation can be defined as a situation where a failing venture i ...

Decision Making Processes in Firm Partnerships: Case Study

Example essay. Published: 24th Apr 2018

Summary of Case Charles Tollison was in the middle of an audit engagement when his managing partner told Charles that he was passed on for the promotion to and audit partner. This was not the first ...

Defined Benefit And Define Contribution Pension Schemes Accounting Essay

Example essay. Published: 1st Jan 2015

Pension is fund that is built during the working life of the employee and then used to secure the income after retirement. These funds can be operated by employer (occupational pension) who invests ov ...

Defined Benefit And Defined Contribution In Pension Schemes Accounting Essay

Example essay. Published: 1st Jan 2015

Pension is fund that is built during the working life of the employee and then used to secure the income after retirement. These funds can be operated by employer (occupational pension) who invests ov ...

Defining And Evaluating Methods Of Measuring Performance Accounting Essay

Example essay. Published: 1st Jan 2015

Performance measurement is the performance-based management process which is flowing from the organizational mission and the strategic planning process. Performance measurement are includes the object ...

Defining the purpose of Strategic Management Accounting

Example essay. Published: 1st Jan 2015

Since the 80s a new term has been coined in management accounting literature: “Strategic Management Accounting” (SMA) (Simmonds, 1981). Since then, an ongoing debate about what strategic m ...

Definition And Importance Of A Budget Accounting Essay

Example essay. Published: 1st Jan 2015

A budget is a document that translates plans into money – money that will need to be spent to get your planned activities done (expenditure) and money that will need to be generated to cover ...

Definition And Nature Of Intangible Assets Accounting Essay

Example essay. Published: 1st Jan 2015

The case study addressed the issues relating to intangible assets. It concentrated on explaining the nature of intangible assets and the valuation and recognition of intangible asset with identifiabil ...

Definition and purpose of computer accounting information system

Example essay. Published: 1st Jan 2015

This literature review will begins with definitions and the purpose of (AIS) and discussion of the studies of general IT adoption and then reviews studies specifically focused on accounting software ...

Definition of fixed cost and variable cost

Example essay. Published: 1st Jan 2015

Fixed cost (FC): is a cost that remains constant, in total, regardless of changes in the level of activity. Fixed costs are not affected by changes in activity. Consequently, as the activity level ris ...

Definition Of Relevant Costs And Irrelevant Costs Such As Future Costs Accounting Essay

Example essay. Published: 1st Jan 2015

Ref: A report submitted to Board of Directors on key roles of strategic management accountant, relevant and irrelevant costs and revenues term in strategic management accounting decision making and b ...

Depreciation And Provision For Depreciation Accounting Essay

Example essay. Published: 1st Jan 2015

Depreciation is the cost allocated as expense which has the effects of reducing the value of a fixed asset during the period it is used by a business. It is a non-cash expense and need to be charged t ...

Describe The Mandatory Rotation Of Audit Firm Accounting Essay

Example essay. Published: 1st Jan 2015

Introduction From the 2008 financial crisis, the weakness of audit system has exposed in several aspect. European Parliament and public consider that the auditors fail to play during the financial cr ...

Design A Costing System For Use Within An Organization Accounting Essay

Example essay. Published: 1st Jan 2015

A costing system method means the procedure adopted to ascertain costs. There are several ways of ascertain costs. Companies choose among the alternatives depending on circumstances in which accountin ...

Determining How To Obtain Financial Data And Assess Its Validity Accounting Essay

Example essay. Published: 1st Jan 2015

This study is based on world’s leading electronic and software based company Apple Inc. which is known as computer giant and it has already placed its identity as an innovative company and it ha ...

Developing Conceptual Framework in Accounting

Example essay. Published: 25th Apr 2018

Accounting is playing an important role in nowadays society. It provides financial information to the user to make business decision. However, accountants have to follow accounting standards when they ...

Development of Accounting Systems in China

Example essay. Published: 24th Apr 2018

Abstract This report put the accounting development in China into perspective. Describe the history and changes in the accounting environment of China during the recent economic reforms by using the G ...

Development of Administration Bookkeeping Framework

Example essay. Published: 8th Feb 2020

Introduction In this report we will comprehend the administration bookkeeping which initiates as an estimation device with arranging techniques and fundamental announcing that makes the ...

Development of Conceptual Framework in Accounting

Example essay. Published: 16th Jul 2018

Introduction In this essay we will assess the extent to which a conceptual framework can be developed in accounting, with examples of past and current attempts from standard setters. Accounting is a ...